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The Administrative Unit Should Pay The Balance Of The Financial Account.

2007/8/2 15:54:00 41347

行政單位取得預(yù)算外收入時(shí): 借:銀行存款等 貸:預(yù)算外資金收人 行政單位定期結(jié)算預(yù)算外資金結(jié)余時(shí),應(yīng)按結(jié)余數(shù): 借:預(yù)算外資金收入 貸:應(yīng)繳財(cái)政專戶款 事業(yè)單位取得預(yù)算外收入時(shí): 借:銀行存款等 貸:事業(yè)收人 事業(yè)單位定期結(jié)算預(yù)算外資金結(jié)余時(shí),應(yīng)按結(jié)余數(shù): 借:事業(yè)收人 貸:應(yīng)繳財(cái)政專戶款 繳入財(cái)政專戶時(shí): 借:應(yīng)繳財(cái)政專戶款 貸:銀行存款 “應(yīng)繳財(cái)政專戶款”科目貸方余額,反映應(yīng)繳未繳數(shù)。

There should be no balance at the end of the year.

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How To Calculate Temporary Payment Of Administrative Units

Accounting for temporary payments is made through a "temporary payment" account. The provisional accounts should be set up according to the name of the debtor or individual. When a temporary payment is made, it is borrowed: temporary payment: cash or bank account settlement, recovery or cancellation of expenditure: Borrowing: loan payment: provisional payment "debit" debit balance, reflecting the total number of suspense payments pending settlement.